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Wat verandert er in Letland op 1 januari 2027

Meerdere compliancedeadlines vallen op dezelfde dag in Letland. Dit verandert er op 1 januari 2027 en dit moet uw bedrijf voor elke deadline doen.

Wat verandert er op deze datum

RegelgevingDeadline

Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835

Latvia's minimum monthly wage is expected to rise again on 1 January 2027, but the exact figure is still undecided: government multi-year planning assumed €820, while the Ministry of Welfare's updated calculation suggests €835. The Cabinet of Ministers typically finalises the following year's figure in the autumn budget round.

Do not update payroll systems yet. Track the Cabinet's autumn 2026 budget decision (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure before changing contracts or payroll settings.

Details →

Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals

A draft amendment would let self-employed individuals who provide services only to other natural persons (no employees, turnover ≤ €25,000/year, not already a general micro-enterprise taxpayer) pay a simplified 10% tax, well below the current 25% general micro-enterprise tax rate, cutting red tape for very small service providers (tutors, hairdressers, personal trainers, etc.).

If you fit this profile, track the bill's remaining Saeima readings before assuming the 10% rate applies. Continue paying under existing rules (25% micro-enterprise tax or standard personal income tax/social contributions) until the amendment is adopted and published in Latvijas Vēstnesis.

Details →

Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835

Latvia's minimum monthly wage is expected to rise again on 1 January 2027, but the exact figure is still undecided: government multi-year planning assumed €820, while the Ministry of Welfare's updated calculation suggests €835. The Cabinet of Ministers typically finalises the following year's figure in the autumn budget round.

Do not update payroll systems yet. Track the Cabinet's autumn 2026 budget decision (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure before changing contracts or payroll settings.

Details →

Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals

A draft amendment would let self-employed individuals who provide services only to other natural persons (no employees, turnover ≤ €25,000/year, not already a general micro-enterprise taxpayer) pay a simplified 10% tax, well below the current 25% general micro-enterprise tax rate, cutting red tape for very small service providers (tutors, hairdressers, personal trainers, etc.).

If you fit this profile, track the bill's remaining Saeima readings before assuming the 10% rate applies. Continue paying under existing rules (25% micro-enterprise tax or standard personal income tax/social contributions) until the amendment is adopted and published in Latvijas Vēstnesis.

Details →

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